
Elliot Anderson’s transfer from Newcastle United to Nottingham Forest last summer was one of the most talked-about moves of the window, as the Magpies were forced to sell one of their most promising youngsters.
Anderson was something of a sacrificial Profitability and Sustainability Regulations (PSR) lamb, with his reported £35million move going down as ‘pure profit’ from an accounting perspective, allowing the Magpies to meet their financial commitments last summer.